Evaluating accounts receivable and estimating uncollectible accounts

It has been expected for uncollectible accounts to have generally increased during the previous 12 months. As such, many companies have increased its bad debt estimates. Do you agree with the expectation of higher uncollectible accounts during the past 12 months? Discuss potential reasons for an increment, or no change, in uncollectible accounts during the past 12 months and discuss the importance of determine reasonable bad debt estimates.